DPC-participating hospitals are required to create, retain and present files in the style specified by the Ministry of Health, Labor and Welfare (D, E, F files) for subsequent investigation. On the other hand, these files have a very useful data structure for evaluating hospitalization and medical status. In order to devise a new system for the calculation of medical profit in each clinical division and diagnosis-procedure group, these files and medical-affairs accounting systems were combined. Financial analysis of the hospital before and after introducing DPC and new management indexes of the hospital are important for good hospital management. Then we tried to devise a new hospital income analysis system using commercial software's; Excel (Microsoft Corp.) and File Maker (File Maker Inc). In order to check the accuracy and usefulness of the system, we analyzed medical profession profit of the hospital in two years, before and after introducing DPC by the system. Subsequently, the management data individually calculated till then by hospital office work by each specialty and the data outputted from the system were compared. The index for getting to know the present condition of a hospital was also extracted from styles D and E and F file. As a result, it was proved that the system is reliable and can be use enough.
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